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Personal allowance for 2016-17 is £10,600; it was £11,000 #2359

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Description

@MaxGhenis

What the law says

The personal allowance for 2016-17 was £11,000 (HMRC, Income Tax: personal allowance and basic rate limit for 2016 to 2017).

What the model does

gov.hmrc.income_tax.allowances.personal_allowance.amount has values from 2015-04-06 (£10,600) and 2017-04-06 (£11,500), with nothing for 2016-04-06. Period 2016 (2016-17) therefore uses £10,600:

from policyengine_uk.system import system
system.parameters("2016-06-01").gov.hmrc.income_tax.allowances.personal_allowance.amount  # 10600; law: 11000

Fix

Add 2016-04-06: 11_000, citing the HMRC page above.

Found in review of #2312, whose Carer's Allowance tests run 2016-2018.

Activity

  1. self-assigned this
    on Oct 16, 2026
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